<style>
    div {
        width: 60%;
        height: 200px;
        margin-top: 20px;
    }

    .first {
        background-color: red;
        position: absolute;
        z-index: 2;

    }
    .second {
        background-color: blue;
        position: absolute;
        left: 40px;
        top: 50px;
        z-index: 1;
    }
</style>

<div class="first"></div>
<div class="second"></div>